items which arise from normal trading but which are unusual because of their size or nature

(Note Such items are shown separately in a note to the company's accounts but not on the face of the P & L account unless they are profits or losses on the sale or termination of an operation, or costs of a fundamental reorganisation or restructuring which have a material effect on the nature and focus of the reporting entity's operations, or profits or losses on the disposal of fixed assets.)

items in a balance sheet which do not appear there each year and which are included in the accounts before the pre-tax profit is calculated, as opposed to extraordinary items which are calculated after the pre-tax profit